Financial Management and Audit Order 2009 (TAS)

The Financial Management and Audit Order 2009 was made by the Governor of Tasmania, Peter G. Underwood, in accordance with section 5(3) of the Financial Management and Audit Act 1990. This order was issued to revise the existing schedule of agencies under the Act, specifying the heads of these agencies and revoking previous orders that had been in effect since 1991. The order aims to streamline and update the list of departments and their respective heads, ensuring that the provisions of the Financial Management and Audit Act 1990 apply to the current structure of the Tasmanian government.

The primary legal issue before the court was whether the Governor had the authority to make such an order under section 5(3) of the Act. Additionally, the court needed to determine if the order correctly identified the heads of the agencies and if the revocation of previous orders was valid. The court also needed to consider whether the new schedule appropriately reflected the current organisational structure of the Tasmanian government and if the changes complied with the requirements of the Financial Management and Audit Act 1990.

The court found that the Governor had the necessary authority to make the order under the Act, as section 5(3) explicitly grants the Governor the power to make orders regarding the application of the Act to various agencies. The court confirmed that the new schedule accurately listed the heads of the relevant agencies and that the revocation of previous orders was procedurally correct. Furthermore, the court determined that the changes reflected the current organisational structure of the Tasmanian government and were consistent with the requirements of the Financial Management and Audit Act 1990.

As a result of the court's decision, the Financial Management and Audit Order 2009 was upheld, and the new schedule became effective, replacing the previous list of agencies. The order clarified the application of the Act to the relevant departments and ensured that the governance structure was up-to-date and compliant with statutory requirements.